Goals of learning

The aim of this subject is to get the basic knowledge about the main tax consequences of the international and national business activities. In detail, we get in deeper in the tax applicable law in Spain derivate from obtain income from abroad and the indirect tax applicable to the trans-frontier goods and services, in the Inter-community , and as well the ones from outside the European Union.

Program

1. Fundamentals of the taxation The taxation system and its projection in international operations.Limits of the taxation power derivate from the creation of integrated economic areas. Introduction to International Tax Law: standard-setting system and double taxation conventions.

2. Direct taxThe direct taxation and the tax rate for incomes derived from international operations: the system for residents and non-residents.

3. Indirect taxThe indirect tax and the foreign trade: general characteristics; the VAT and the intra-community acquisitions of goods.